https://www.taxtmi.com/caselaws?id=127582 The Rajasthan Sales Tax Act, 1954 was upheld against a constitutional objection that the Bill lacked the Rajpramukh's prior recommendation, because Presidential assent cured the defect under Article 255 of the Constitution. On exemption, betel leaves were held not to fall within "vegetables" in the Schedule, the term being confined to its ordinary popular meaning and not a botanical one; they also could not be treated as "plants" for imported betel leaves. The taxing entry was construed on its ordinary language, and no real ambiguity justified a broader exemption. The writ petitions were dismissed with costs. en-us Fri, 09 Aug 1957 00:00:00 +0530 Tue, 12 Mar 2013 15:15:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127582 The Rajasthan Sales Tax Act, 1954 was upheld against a constitutional objection that the Bill lacked the Rajpramukh's prior recommendation, because Presidential assent cured the defect under Article 255 of the Constitution. On exemption, betel leaves were held not to fall within "vegetables" in the Schedule, the term being confined to its ordinary popular meaning and not a botanical one; they also could not be treated as "plants" for imported betel leaves. The taxing entry was construed on its ordinary language, and no real ambiguity justified a broader exemption. The writ petitions were dismissed with costs. Case-Laws VAT and Sales Tax Fri, 09 Aug 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127582